Joshi and Co. Vs. Commissioner of Income-tax

Decided On : Jan-27-1986

Court : Kolkata

LAW: Section 184(8, Section 185(2, Section 187(2, Section 256(1, Section 184(7, Section 26A, Rule 4, Rule 4, Section 139, Section 184, Section 187.--(1, Section 143 or Section 144, Section 187, Section 170, Rule 22, Section 185, Rule 22, Section 187(2, Section 187(2)(a, Section 188, Section 184(8, Section 26A, Section 26A, Section 184(7, Section 184(1, Section 185(2, Section 185(2, Section 139, Section 139, Section 263, the Division Bench, Section 184(4, Section 184(7, Section 185(3, Section 187(2, Section 187(2, Section 187(2, Section 187(2, Rule 23, Section 261

PERSON: Kumar Sen, Amritlal Parkhani, Prataprai Joshi, Dilip Joshi, Bhupendra Joshi, Bhupendra Joshi, Jitendra Joshi, Jitendra, Indian Income-tax Rules, A. Abdul Rahim and Co., Joseph, George, Lal Kashmiri Lal v., Jawaharlal Khandelwal v. CIT, Alankar Jewellers, Mothooram Prem Chand, Lal Bhoop Kishore, Alankar Jewellers, Rambilas Chandram, Shri Keshab, Gram Panchayat, Mukul Gopal Mukherjt

NORP: J.1, Indian, Indian, Morgans, R. C. Mitter, Jasumal

DATE: December 16, 1975, April 28, 1973, December 16, 1975--15, days, December 31, January 7, 1976, December 17, 1961, December 24, 1975, January 7, 1976, January 14, 1976, 1976-77, December 24, 1975, December 16, 1975, the accounting year ending, December 31, 1975, January 7, 1976, the accounting year, December 31, 1975, 1961, the accounting year, January 7, 1976, December 24, 1975, December 16, 1975, April 28, 1973, the accounting year, the entire year, maintainable.11, 1961, the assessment year 1976-77, December 15, 1975, 1961, 1961, 1922, 1961, 1922, 1922, 1922, 4.--(1, the year, a subsequent year, 1961, the previous year, the assessment year, the previous year, the previous year, year, the previous year, the assessment year, the previous year, the assessment year, a period of, one month, one month, year, the previous year, such previous year, 1962, the previous year, the previous year, the previous year, the previous year, previous year, the previous year, the previous year, previous year, 1961, a month, the accounting year, 1961, April 1, 1975, the entire accounting year, 1961, the assessment year, 1965]55ITR651(SC, 1922, the accounting year, 1959]36ITR194(SC, the accounting year, 1961, the accounting year or before the year, the accounting year, the accounting year ending, November 8, 1961, the entire year, the assessment year, 1961, the next assessment year, year, the entire previous year, the entire year, 1961, 1961, the previous year, 1961, 1959]36ITR194(SC, 1961, the accounting year, the entire accounting year, the year, the end of the year, 1961, 1984, April 1, 1975, 21, 21, January 7, 1976, 1961, the assessment year, the accounting year, 1961, 1959]36ITR194(SC, 1922, the accounting year, an accounting year, the accounting year

ORG: inter alia, Appellate, Appellate, Tribunal, Tribunal, Tribunal, Tribunal, the Orissa High Court, Tribunal, Tribunal, the Supreme Court, Bar, CIT, the Supreme Court, the Supreme Court, CIT, the High Court, the Supreme Court, R. C. Mitter & Sows, CIT, The Supreme Court, Kerala High Court, the Supreme Court, The Supreme Court, ITO, the Orissa High Court, CIT, the Patna High Court, CIT, the Punjab & Haryana High Court, CIT, the Allahabad High Court, the Patna High Court, CIT, Commercial Finance Corporation, the Allahabad High Court, Tribunal, D.S. Mahadevasa & Co., CIT, Tribunal, HighCourt, Joseph & George, theSupreme Court, CIT, Appellate, Tribunal, Tribunal, CIT, the Rajasthan High Court, Sanderson & Morgans, CIT, the Taxation Laws (Amendment) Act, the Supreme Court, Legislature, State, Tata Engineering & Locomotive Co. Ltd., the Madhya Pradesh High Court, the Supreme Court, R. C. Mitter & Sons, Karnataka High Courts, the Supreme Court, High Courts, the Supreme Court

CARDINAL: 17, one, 1975.3, 1975.4, 11, 11A, 76.6, one, three, one, two, 1977]110ITR834(All, 1, 2, 12, 2, 2.--Any, 5.--The, 6.--Any, 2, 4, 5, 6, 1, 2, 8), 2, 3, 2, one, 2, 5, 2, 11, 11A, 3, 2, 2, 4, 4, 2, 11A, 23.--Intimation, more than one, 24.--Declaration, 12, 5, 25.--Certificate, 4, 2, 4, 13, 14, two, one, only one, two, 12, four, 1970]77ITR292(Ker, 1972]86ITR76(Delhi, 12, 1977]108ITR954(Cal, one, 1977]110ITR884(Orissa, 11, one, one, 1979]116ITR89(Patna, 226, 227, 184, 185, 22 to 25, 11, 184, 185, 1982]136ITR722(All, 12, 1979]116ITR89(Patna, 1982]138ITR281(All, 1984]145ITR187(KAR, 1970]77ITR292(Ker, 1984]147ITR781(Mad, 12, 1973]87ITR270(Cal, only one, 1985]156ITR551(MP, two, 20, 1950]18ITR569(SC, 1963]48ITR83(SC, 1977]1SCR306, one, one, 1985]156ITR551(MP, 11, 1961.25, 1, 1, 2

GPE: Bhupendra, Bhupendra, Bhupendra, Bhupendra, Bhupendra, Jawaharlal, Clause, Kerala, India, Sections, Kerala, Kerala, Bhupendra, Clause, Kerala, J.30

TIME: etc.--If, the earlier Act

ORDINAL: firstly, Secondly, first